Comwel Products has adopted an ABC costing system to allocate its overhead costs. The following manufacturing activities and cost drivers have been identified: Esimated amount of allocation base 2,000 setups 12.000 machine hours 5,000 polishing cloths 4,000 test runs 50,000 DL hours Activity Estimated OH Costs Machine setup $180,000 Machining $1.050.000 Polishing $100,000 Quality control $320,000 Facility level costs $150,000 Total overhead costs $1,800,000 The job cost record for Job 8804 revealed the following Direct material costs: 31,250 Director: 12 hours at a wage rate of $30/1 1 machine setup 6 machine hours 4 hinn ritha The job cost record for Job #804 revealed the following: Direct material costs: $1,250 Direct labor: 12 hours at a wage rate of $30/hr 1 machine setup 6 machine hours 4 polishing clothes 3 quaity control test runs What is total allocated overhead for Job #804? O A. $971 B. $1,051 O C. $80 D. $240